Examlex
An account is a part of the financial information system and is described by all except which one of the following?
Current Rate Method
An accounting technique used to convert all foreign currency items into the reporting currency at the current exchange rate.
Translated
In financial contexts, refers to the process of converting the financial statements of a foreign entity into the reporting currency of the parent company.
Temporal Method
An accounting technique for converting the financial statements of a subsidiary in a foreign currency into the parent company's reporting currency.
Retained Earnings
Profits that a company retains at the end of a fiscal period, which are not distributed to shareholders as dividends but are reinvested in the business.
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